2018 (9) TMI 1216 - HC - Service Tax

Condonation of delay of 304 days in filing appeal - Case of the appellant is that the order which was challenged by the Tribunal was one of remand - Held that - The appellant was obviously therefore, not being aggrieved by such order so as to challenge it. However, later on it was realised that such remand was not openended, giving rise to the challenge by the appellant - Tribunal is requested to hear the appeal on merits.

Summary

The High Court of Gujarat condoned a delay of 304 days in an appeal where the Tribunal had initially turned down the request. The Court set aside the Tribunal's order and directed the Tribunal to hear the appeal on its merits. The Tax Appeal was disposed of accordingly. (Case citation: 2018 (9) TMI 1216 - GUJARAT HIGH COURT)